HS Code 11090000
Wheat Gluten, Wheather Or Not Dried
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 11090000 would be approximately BDT 52,000.00, because the Total Tax Incidence is 52% of the assessable value.
What these figures mean
Wheat Gluten, Wheather Or Not Dried is classified under HS code 11090000, which sits in heading 1109 (Wheat gluten; whether or not dried) of chapter 11 (Products of the milling industry; malt; starches; inulin; wheat gluten).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 15%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 5% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 52%, which is the figure to multiply by the assessable value of your consignment.
The assessable value is normally the CIF value of the goods plus landing charges. Duties and taxes are applied in a defined order rather than simply added together, which is why the TTI is not the plain sum of the individual rates.
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports under 11090000 in 5 of 6 months, totalling 26,120 kg at an assessable value of BDT 4,561,743. That is an average of BDT 175 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 3,818th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 40 kg | BDT 10,020 | BDT 251 |
| January 2026 | 24,000 kg | BDT 4,409,179 | BDT 184 |
| March 2026 | 30 kg | BDT 7,510 | BDT 250 |
| April 2026 | 2,030 kg | BDT 130,108 | BDT 64 |
| May 2026 | 20 kg | BDT 4,926 | BDT 246 |
Import figures: NBR Import Statements (IM-4 commercial), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.
Source: NBR Operative Tariff 2026-2027. The full schedule was reconciled against NBR's online duty calculator before publication; figures were last checked against NBR's live operative tariff search on 10 October 2026.
How this line compares
Chapter 11 contains 34 tariff lines, averaging 51.75%. At 52%, 11090000 sits above that average by 0.25 percentage points. It is the 21st most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is cheaper than the typical import by 9.08 points.
No supplementary duty applies here, which is the normal case — SD is zero on 78% of the tariff. Where it does apply it usually dominates every other component.